2000 (11) TMI 243

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... short point required to be decided in the present appeal is as to whether the furnace oil used as fuel in the manufacture of electricity would be entitled to the benefit of Modvat credit even before its amendment on 16-3-1995. 2. We find that the Larger Bench of the Tribunal in the case of Ballarpur Industries v. C.C.E., 2000 (116) E.L.T. 312 (T-LB) = 2000 (36) RLT 537 (CEGAT) has held that fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of exemption under Notification No. 217/86. He also draws our attention to the Tribunal's decision in the case of S.A.I.L. itself as reported in 1999 (108) E.L.T. 391 (T) vide which the dolomite has been held to be entitled to the benefit of Notification No. 217/86. He refers to provisions of Rule 57D(2) according to which the Modvat credit cannot be denied in respect of the input in case the e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....duty. As such, the benefit of credit in respect of that portion of furnace oil which has been used in the manufacture of electricity which in turn has been used in the manufacture of dolomite cannot be denied to the Appellants. 5. As regards the portion of electricity consumed in the township area it is fairly conceded by Shri Mookherjee that the said electricity so used cannot be held to have ....